**FY 2022 TC Additions**

**A217** To record in the transferring agency the non-expenditure transfer of uncollected subsidy from program account. 

**Comment:**USSGL TC A222 and TC A488 should be recorded simultaneously with USSGL TC A217.

**Budgetary Entry**

Debit 419500 Transfer of Obligated Balances 

Credit 423500 Uncollected Subsidy from Program Account - Transferred 

**Proprietary Entry**

Debit 101000 Fund Balance With Treasury 

Credit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

**A218** To record in the receiving agency the non-expenditure transfer of uncollected subsidy from program account. 

**Comment:**USSGL TC A223 and TC A508 should be recorded simultaneously with USSGL TC A218.

**Budgetary Entry**

Debit 423500 Uncollected Subsidy from Program Account – Transferred

Credit 419500 Transfer of Obligated Balances 

**Proprietary Entry**

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other 

Credit 101000 Fund Balance With Treasury

**A222** To record in the transferring agency the non-expenditure transfer of borrowing 

authority carried forward. 

**Comment:**USSGL TC A217 and TC A488 should be recorded simultaneously with USSGL TC A222.

**Budgetary Entry**

Debit 419500 Transfer of Obligated Balances 

Credit 414910 Borrowing Authority Carried Forward - Transferred

**Proprietary Entry**

Debit 101000 Fund Balance With Treasury 

Credit 576500 Non-Expenditure Financing Sources - Transfers-Out – Other

**A223** To record in the receiving agency the non-expenditure transfer of borrowing authority carried forward. 

**Comment:**USSGL TC A218 and TC A508 should be recorded simultaneously with USSGL TC A223.

**Budgetary Entry**

Debit 414910 Borrowing Authority Carried Forward - Transferred 

Credit 419500 Transfer of Obligated Balances 

**Proprietary Entry**

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other 

Credit 101000 Fund Balance With Treasury

**F303**To record the closing of Uncollected Subsidy from Program Account – Transferred.

**Budgetary Entry**

Debit 422300 Uncollected Subsidy from Program Account

Debit 423500 Uncollected Subsidy from Program Account - Transferred

Credit 422300 Uncollected Subsidy from Program Account

Credit 423500 Uncollected Subsidy from Program Account – Transferred

**Proprietary Entry**

None

**Justification:**This is needed to close new USSGL account 423500 at year-end.

**F309**To record the closing of Daily Inflation/Deflation Compensation Adjustment - Previously Unavailable.

**Budgetary Entry**

Debit 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable

Credit 439402 Daily Inflation/Deflation Compensation Adjustment - Previously Unavailable

**Proprietary Entry**

None

**Justification:**This is needed to close USSGL account 439402 into USSGL account 439401.

**FY 2022 TC Revisions**

**A488** To record in the transferring agency the actual non-expenditure transfer-out of current-year or prior-year authority with unpaid undelivered orders for trust or special funds or obligations 

supported by spending authority from offsetting collections. 

**Comment:** See notes at the beginning of this Section. Transfer of USSGL account 480100. 

When appropriate, use in conjunction with USSGL TCs A217, A222, A486, A492, A540, and 

A544. 

**Reference**: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL account 422500; Transfer of Receivable of 

Invested Balances 

**Budgetary Entry**

Debit 483100 Undelivered Orders - Obligations Transferred, Unpaid 

Credit 419500 Transfer of Obligated Balances 

**Proprietary Entry**

 Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other 

 Credit 101000 Fund Balance With Treasury

**A508** To record in the receiving agency the actual non-expenditure transfer-in of current-year or prior year authority with unpaid undelivered orders for trust or special funds or obligations supported by spending authority from offsetting collections. 

**Comment**: See notes at the beginning of this Section. Transfer of USSGL account 480100. 

When appropriate, use in conjunction with USSGL TCs A218, A223, A482, A492R, A542, and A546. 

**Reference**: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances 

**Budgetary Entry**

Debit 419500 Transfer of Obligated Balances 

Credit 483100 Undelivered Orders - Obligations Transferred, Unpaid 

**Proprietary Entry**

Debit 101000 Fund Balance With Treasury 

Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

**F306** To record the closing of fiscal-year borrowing authority. 

**Comment:** While it is acceptable to credit USSGL account 414900 in this situation, it is never 

acceptable for the balance in USSGL account 414900 to be a credit. 

**Budgetary Entry**

Debit 414000 Substitution of Borrowing Authority 

Debit 414300 Current-Year Decreases to Indefinite Borrowing Authority 

Debit 414400 Borrowing Authority Withdrawn 

Debit 414500 Borrowing Authority Converted to Cash 

Debit 414900 Borrowing Authority Carried Forward 

Debit 414910 Borrowing Authority Carried Forward - Transferred

Debit 439200 Permanent Reduction - New Budget Authority 

Debit 439300 Permanent Reduction - Prior-Year Balances 

Credit 414100 Current-Year Indefinite Borrowing Authority 

Credit 414120 Current-Year Definite Borrowing Authority 

Credit 414900 Borrowing Authority Carried Forward 

Credit 414910 Borrowing Authority Carried Forward - Transferred

**Proprietary Entry**

None

**Justification:**New account 414910 needs added so that it can close at year-end.

**FY 2022 TC Deletions**

**A162** To record the reclassification of undelivered orders due to substitution of contract authority. 

**Comment:** This transaction only applies to DOD Working Capital Fund. Reverse this transaction to clear undelivered orders once the substitution amount is known. While it is acceptable to debit USSGL account 451000 in this situation, it is never 

acceptable for the balance in USSGL account 451000 to be a debit. 

**Budgetary Entry**

Debit 451000 Apportionments 

Credit 480100 Undelivered Orders - Obligations, Unpaid 

**Proprietary Entry**

None

**Justification:**This TC was added to the TFM for FY 2022 for DOD Working Capital Fund use only.  At that time, it was not understood that this TC was used at a sub-account level.  The TFM lists TCs for the TAFS level.  Because this TC is at the sub-account level, it needs to be deleted.

**FY 2023 TC Additions**

**A106** To record anticipated net principal resources not yet apportioned and not available for obligation. 

**Budgetary Entry**

Debit 408000 Federal Financing Bank (FFB) – Anticipated Net Principal Payments 

Credit 449000 Anticipated Resources - Unapportioned Authority 

**Proprietary Entry**

None

**Justification:**This TC is needed to record anticipated net principal resources not yet apportioned and not available for obligation.

**A107** To record the recognition of Net Principal Payment received and reduce anticipated Net Principal Payments.

**Comment:** Also post USSGL TC A123.

**Budgetary Entry**

Debit 412250 Federal Financing Bank (FFB) – Net Principal Payments 

Credit 408000 Federal Financing Bank (FFB) – Anticipated Net Principal Payments 

**Proprietary Entry**

None

**Justification:**This TC is needed to record the recognition of Net Principal Payment received and reduce anticipated Net Principal Payments.

**A109**To record an anticipated temporary or permanent reduction derived from indefinite new budget authority.

**Budgetary Entry**

Debit 449000 Anticipated Resources - Unapportioned Authority 

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment 

Credit 438600 Anticipated Permanent Reduction – Indefinite New Budget Authority

Credit 438900 Anticipated Temporary Reduction - Indefinite New Budget Authority 

**Proprietary**

Entry None 

**Justification:**This TC is needed to record an anticipated temporary or permanent reduction derived from indefinite new budget authority.

**A153**To record anticipated adjustments/decreases to withdraw recoveries originally obligated against indefinite contract authority.

**Budgetary Entry**

Debit 449000 Anticipated Resources - Unapportioned Authority 

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment 

Credit 403500 Anticipated Adjustments to Unobligated Balances of Indefinite Contract Authority****Withdrawn

**Proprietary Entry**

None

**Justification:**This TC is needed to show adjustment/decrease to the withdrawal of recoveries originally obligated against indefinite contract authority.

**A154**To record the withdrawal of recoveries originally obligated against indefinite contract authority. 

**Comment:**If contract authority was not anticipated, see USSGL TC-A174. Also post the reversal of USSGL TC-A123 if authority was previously anticipated.

**Budgetary Entry**

Debit 403500 Anticipated Adjustments to Unobligated Balances of Indefinite Contract Authority Withdrawn

Credit 413400 Indefinite Contract Authority Withdrawn

**Proprietary Entry**

None

**Justification:**This TC is needed to show the withdrawal of recoveries originally obligated against indefinite contract authority.

**A214**To record a mandated non-expenditure transfer under a continuing resolution in the giving Treasury Appropriation Fund Symbol.

**Comment:**For the transaction recorded by the receiving entity, see USSGL TC A215. 

**Budgetary Entry**

Debit 445000 Unapportioned - Unexpired Authority 

Debit 462000 Unobligated Funds Exempt From Apportionment 

Credit 411920 Mandated Non-Expenditure Transfer Under a Continuing Resolution

**Proprietary Entry**

Debit 309000 Unexpended Appropriations While Awaiting a Warrant 

Credit 109000 Fund Balance With Treasury While Awaiting a Warrant

**Justification:**This TC is needed to record a mandated non-expenditure transfer under a continuing resolution in the giving Treasury Appropriation Fund Symbol.

**A215**To record a mandated non-expenditure transfer under a continuing resolution in the receiving Treasury Appropriation Fund Symbol.

**Comment:**For the transaction recorded by the giving entity, see USSGL TC A214.

**Budgetary Entry**

Debit 411920 Mandated Non-Expenditure Transfer Under a Continuing Resolution

Credit 445000 Unapportioned - Unexpired Authority 

Credit 462000 Unobligated Funds Exempt From Apportionment 

**Proprietary Entry**

Debit 109000 Fund Balance With Treasury While Awaiting a Warrant

Credit 309000 Unexpended Appropriations While Awaiting a Warrant

**Justification:**This TC is needed to record a mandated non-expenditure transfer under a continuing resolution in the receiving Treasury Appropriation Fund Symbol.

**A224** To reclassify a mandated non-expenditure transfer previously recorded under a continuing resolution (CR) once the non-expenditure transfer has been processed in the giving Treasury Appropriation Fund Symbol.

**Budgetary Entry**

Debit 411920 Mandated Non-Expenditure Transfer Under a Continuing Resolution

Credit 417000 Transfers – Current-Year Authority

**Proprietary Entry**

Debit 109000 Fund Balance With Treasury While Awaiting a Warrant

Credit 101000 Fund Balance With Treasury

Debit 310300 Unexpended Appropriations - Transfers-Out

Credit 309000 Unexpended Appropriations While Awaiting a Warrant

**Justification:**To reclassify a mandated non-expenditure transfer previously recorded under a continuing resolution (CR) once the non-expenditure transfer has been processed in the giving Treasury Appropriation Fund Symbol.

**A225** To reclassify mandated non-expenditure transfer previously recorded under a continuing resolution (CR) once the non-expenditure transfer has been processed in the receiving Treasury Appropriation Fund Symbol.

**Budgetary Entry**

Debit 417000 Transfers – Current-Year Authority

Credit 411920 Mandated Non-Expenditure Transfer Under a Continuing Resolution

**Proprietary Entry**

Debit 101000 Fund Balance With Treasury

Credit 109000 Fund Balance With Treasury While Awaiting a Warrant

Debit 309000 Unexpended Appropriations While Awaiting a Warrant

Credit 310200 Unexpended Appropriations - Transfers-In

**Justification:**To reclassify a mandated non-expenditure transfer previously recorded under a continuing resolution (CR) once the non-expenditure transfer has been processed in the receiving Treasury Appropriation Fund Symbol.

**FY 2023 TC Revisions**

**A123**To record the realization of previously anticipated authority. 

**Comment**: USSGL transactions that reference this transaction: A107, A154, A186, A195, A202, A212, A220, A250, A510, A706, A708, B126, C101, C103, C106, C107, C109, C114, C116, C117, C124, C130, C132, C136, C154, C172, C176, C182, C190, C204, C412, C413, C416, C452, C602, C606, C609, C612, C614, C616, C618, C622, C626, C628, C636, C640, C646, C648, C650, C702, C706, D108, D110, D120, D134, and D618. USSGL transactions that reference a reversal for this transaction: C604, C608, C704, C708, and D438. For programs exempt from apportionment, use USSGL accounts 462000 and 469000. For status of budgetary resources at the apportionment level, use USSGL accounts 451000 and 459000. For unapportioned authority, use USSGL accounts 445000 and 449000. 

**Reference**: USSGL implementation guidance; USSGL Budgetary Accounting Guide 

**Budgetary Entry**

Debit 449000 Anticipated Resources - Unapportioned Authority 

Debit 459000 Apportionments - Anticipated Resources - Programs Subject to Apportionment 

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment 

Credit 445000 Unapportioned - Unexpired Authority 

Credit 451000 Apportionments 

Credit 461000 Allotments - Realized Resources 

Credit 462000 Unobligated Funds Exempt From Apportionment 

**Proprietary Entry**

None

**Justification:**New TCs A107 and A154 need added to the comment section of TC A123.

**A172**To record ~~anticipated~~ actual decreases against indefinite ~~reductions~~~~to~~ contract authority. 

**Comment:**If contract authority was not anticipated, see USSGL TC-A174. 

**Reference:** USSGL implementation guidance; Contract Authority Case Studies 

**Budgetary Entry**

Debit 403400 Anticipated Adjustments to Contract Authority****

Credit****413300 Decreases to Indefinite Contract Authority 

**Proprietary Entry**

None

**Justification:**To more specifically state what is happening in this TC.

**A178**To record anticipated adjustments/decreases to contract authority in the current year.****

**Comment:**Reverse this transaction to increase the anticipated adjustments/reductions to 

contract authority during the year.****

**Reference:**USSGL implementation guidance; Contract Authority Case Studie**s**

**Budgetary Entry**

Debit 449000 Anticipated Resources - Unapportioned Authority 

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment 

Credit 403400 Anticipated Adjustments to Contract Authority****

**Proprietary Entry**

None

**Justification:** To more specifically state what is happening in this TC.

**F112** To record adjustments for anticipated resources not realized. 

**Comment:** Balance in the anticipated accounts must be zero at year-end. 

**Budgetary Entry**

Debit 403500 Anticipated Adjustments to Unobligated Balances of Indefinite Contract Authority Withdrawn

Debit 405000 Anticipated Reductions to Appropriations by Offsetting Collections or 

Receipts 

Debit 438600 Anticipated Permanent Reduction – Indefinite New Budget Authority

Debit 438900 Anticipated Temporary Reduction – Indefinite New Budget Authority

Debit 449000 Anticipated Resources - Unapportioned Authority 

Debit 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment 

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment 

Credit 406000 Anticipated Collections From Non-Federal Sources 

Credit 407000 Anticipated Collections From Federal Sources 

Credit 412000 Anticipated Indefinite Appropriations 

Credit 421000 Anticipated Reimbursements 

Credit 421500 Anticipated Expenditure Transfers from Trust Funds 

Credit 431000 Anticipated Recoveries of Prior-Year Obligations 

Credit 449000 Anticipated Resources - Unapportioned Authority 

Credit 469000 Anticipated Resources - Programs Exempt From Apportionment 

**Proprietary Entry**

None

**Justification:**USSGL accounts 438600 and 438900 are new in FY 2023 and need added to TC F112 so that they can be zeroed out at year end.

	Page 1 of 6**IRC Handout 08/17/2022**